In Romania if you don't have any income except for your salary, you don't have to do anything. Yes, there are no tax exemptions or deductions, but on the other hand life is simple.
How often are those exemptions or deductions worth it, especially when compared to the potential complexity and additional cost of a byzantine tax system?
How often are those exemptions or deductions worth it, especially when compared to the potential complexity and additional cost of a byzantine tax system?